本文關(guān)鍵詞： 建筑企業(yè) 融資方式 融資問題 對策　出處：《廣西大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：建筑企業(yè)是國民經(jīng)濟(jì)的重要物質(zhì)生產(chǎn)部門,在國家擴(kuò)大內(nèi)需和城鎮(zhèn)化建設(shè)的大好形勢下得到了迅速的發(fā)展。廣西的建筑企業(yè)因國家西部大開發(fā)、泛北部灣經(jīng)濟(jì)區(qū)和中國東盟自貿(mào)區(qū)相關(guān)政策的影響,迎來了蓬勃發(fā)展的時機(jī)。但由于建筑業(yè)自身的特性如工程生產(chǎn)周期長、材料款要支付預(yù)付款,勞務(wù)款要支付現(xiàn)款；企業(yè)要墊付大量現(xiàn)金；建筑行業(yè)市場競爭激烈導(dǎo)致利潤率一直偏低,企業(yè)內(nèi)部積累緩慢；融資渠道狹小,融資方式單一,融資難等原因,導(dǎo)致企業(yè)運(yùn)營資金緊張,阻礙了建筑企業(yè)的生存和發(fā)展。 本文在研究國內(nèi)外融資理論的基礎(chǔ)上,概括了建筑企業(yè)融資需求的特性,重點介紹了股權(quán)融資、債權(quán)融資及建筑企業(yè)特有的融資租賃和項目融資等融資方式。以較有代表性的廣西地方國有建筑企業(yè)Y公司為例,通過分析其近三年的財務(wù)狀況,對其長、短期償債能力和資產(chǎn)運(yùn)營能力進(jìn)行論證,并對其現(xiàn)有的融資結(jié)構(gòu)進(jìn)行詳細(xì)分析,從中得出Y公司融資存在的問題,深入分析其原因,再提出具體的解決對策。通過對Y公司融資問題的研究,為其管理者提供融資決策參考,同時找出適合廣西地方國有建筑企業(yè)的融資方式,為建筑企業(yè)的發(fā)展提供對策。
[Abstract]:As an important material production department of the national economy, construction enterprises have been developing rapidly under the favorable situation of expanding domestic demand and urbanization. The influence of the relevant policies of Pan-Beibu Gulf Economic Zone and China-ASEAN Free Trade area ushered in the opportunity of vigorous development. However, due to the characteristics of the construction industry, such as the long production cycle of the project, the material payment should be paid in advance, and the labor fund should pay cash; Enterprises have to advance a large amount of cash; fierce market competition in the construction industry has led to low profit margins, slow accumulation within enterprises, narrow financing channels, single financing methods, difficult financing and other reasons, resulting in tight operating capital. It hinders the existence and development of construction enterprises. Based on the research of financing theory at home and abroad, this paper generalizes the characteristics of financing demand of construction enterprises, and focuses on equity financing. Creditor's rights financing and construction enterprises' unique financing methods such as leasing and project financing. Taking the representative local state-owned construction company Y in Guangxi as an example, through the analysis of its financial situation in the past three years, The short-term solvency and asset operation ability are demonstrated, and its existing financing structure is analyzed in detail, from which the problems existing in financing of company Y are drawn, and the reasons are analyzed in depth. Through the research on the financing problem of Y Company, this paper provides the financing decision reference for its managers, and finds out the financing mode suitable for the local state-owned construction enterprises in Guangxi, and provides the countermeasures for the development of the construction enterprises.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.92;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張毅;宋鵬;龐繼芳;;金融危機(jī)、競爭戰(zhàn)略與財務(wù)績效——基于中國物流上市公司的研究[J];管理學(xué)報;2012年09期

2 朱珠;;建筑施工企業(yè)的融資策略[J];建筑;2011年01期

3 黃海涌;邵軍義;康瑩;;我國建筑施工企業(yè)融資能力研究[J];建筑經(jīng)濟(jì);2008年S2期

4 鄭憲強(qiáng);;中國建筑企業(yè)融資需求、渠道及對策研究[J];建筑經(jīng)濟(jì);2011年05期

5 余鵬舉;李碧宏;姚世斌;;企業(yè)償債能力綜合分析與評價方法探討[J];商場現(xiàn)代化;2007年35期

6 賀瀟潁,李婕;MM理論及其在中國的適用性研究[J];特區(qū)經(jīng)濟(jì);2004年11期

7 王暉;;建筑施工企業(yè)融資中存在問題及解決渠道[J];中國外資;2012年05期

8 金善君;;論我國大型建筑企業(yè)資本經(jīng)營與運(yùn)作[J];現(xiàn)代商業(yè);2009年23期

9 劉鋒;融資租賃中的會計計量問題[J];云南財貿(mào)學(xué)院學(xué)報;2004年03期

10 劉貴蘭;;淺析建筑業(yè)的融資現(xiàn)狀[J];中國鄉(xiāng)鎮(zhèn)企業(yè)會計;2010年08期

，

本文編號：1521296